Kṣetra–Kāla–Phala-kramaḥ
Hierarchy of Sacred Place, Time, and Ritual Fruit
देवानां तृप्तयेऽत्यर्थं सर्वभोगप्रदं बुधैः । इहाऽमुत्रोत्तमं जन्मसदाभोगं लभेद्बुधः । ईश्वरार्पणबुद्ध्या हि कृत्वा मोक्षफलं लभेत्
devānāṃ tṛptaye'tyarthaṃ sarvabhogapradaṃ budhaiḥ | ihā'mutrottamaṃ janmasadābhogaṃ labhedbudhaḥ | īśvarārpaṇabuddhyā hi kṛtvā mokṣaphalaṃ labhet
A wise person performs this wholeheartedly for the satisfaction of the gods, for the learned know it bestows all enjoyments. The discerning devotee attains an excellent state of life here and hereafter, along with enduring well-being. And when it is done with the understanding that it is an offering to the Lord (Īśvara), one gains the fruit of liberation (mokṣa).
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
Significance: Clarifies the hierarchy of fruits: worldly/otherworldly bhoga may arise, but īśvarārpaṇa-buddhi reorients action toward mokṣa—key for tīrtha and vrata to become liberative rather than merely merit-making.
Role: liberating
It teaches that the same righteous act or worship can yield worldly well-being and, when performed as an offering to Īśvara (Shiva), becomes a direct means toward moksha—aligning action with devotion and right intention.
In the Vidyeshvara context, Shiva is approached as Īśvara through worship (often Linga-upāsanā). The verse emphasizes that external merit becomes liberating when the worship is internalized as Ishvara-arpana—devotion to Saguna Shiva leading the soul toward the supreme goal.
Practice īśvarārpaṇa-buddhi: perform Shiva worship (e.g., Linga abhiṣeka, mantra-japa such as Om Namaḥ Śivāya) and mentally dedicate the act and its results to Shiva, seeking purification and liberation rather than mere enjoyment.